No. This is not allowed after the second year of filing a return when a spouse dies (married filing jointly in the year of death and then and only if there are children dependents.
Taxpayers can claim the qualifying surviving spouse filing status if all of the following conditions are met: You were entitled to file a joint return with your spouse for the year your spouse died. Have had a spouse who died in either of the two prior years. You must not remarry before the end of the current tax year.